AARP Tax-Aide 2008 - 2009 1

AARP Tax-Aide

2008-2009FOR ALL AARP TAX-AIDE VOLUNTEERS

AARP TAX-AIDE PROGRAM POLICIES AND PROCEDURES

Policy Training Requirement

• To help ensure quality service and a confidential experience for the taxpayer,

• To ensure compliance with program policies and IRS grant requirements,

• As noted in the AARP Tax-Aide Policy Manual:

All Volunteers, including Counselors, EROs, and Client Facilitators, are to be trained in AARP Tax-Aide Program Policies and Procedures.

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Counselor Digest

Critical Sections of the Counselor Digest covered:

AARP Tax-Aide Site and Counselor Guidelines and Policies

Confidentiality and Security of Taxpayer Data

Activity Reporting

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Volunteer Checklist Secure Equipment and Tax Data

Have required AARP Tax-Aide and IRS Materials

Certify, if a Counselor

Follow key policies, e.g. Standards of Conduct

Interview/Intake process for every Taxpayer

100% Quality Review by 2nd Counselor

Close for the day; have and comply with a process for tracking all e-files through acceptance

Close for the season properly

Accurately Report Service Activity

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Secure Equipment and Tax DataMore info in Confidentiality and Security document in Counselor Digest and Extranet

Store equipment in secure environment Closely monitor laptops and forms at sites at all times Immediately call police and number on back of

volunteer badge and your volunteer leader if a computer is stolen; call number and volunteer leader if computer or taxpayer forms with data are lost

Have encryption and passwords on all computers with Taxpayer data

Anti-virus and firewall software is needed for computers with tax data that connect to the Internet

Exit TaxWise™ and encryption if you step away Never post passwords on or near computer

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AARP Tax-Aide and IRS Required Materials

AARP Tax-Aide Combined Intake and Quality Review Forms for every return prepared

AARP Tax-Aide Tax Record Envelopes

IRS Pub. 17

IRS Pub. 4012

IRS 1040 Instructions

For e-filing sites - IRS Pub. 3189 - Volunteer e-file Administrator Guide

All IRS documents above can be electronic and on the computer.

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Certified Counselors

Pass the Advanced level of the IRS Test (80 percent on each of the basic, intermediate and advanced sections)

Assist with Federal and state tax returns only within the scope of your training and certification

Not assist with tax returns where you are not comfortable and/or believe there is a reasonable likelihood you cannot prepare the return accurately (even if within your scope of training and certification)

Conduct an interview with the taxpayer to help ensure accuracy of the Intake form

Provide taxpayers with explanation (and a copy) of tax return as taxpayers retain responsibility of the accuracy of the return

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All Volunteers Must:

Sign IRS Standards of Conduct statement

Maintain confidentiality/security of data

Never solicit business for self or others; never refer business to a specific paid preparer for out of scope returns

Refuse any type of compensation or tips

Assist taxpayers at sites, not at volunteer homes

Serve customers with courtesy regardless of customer’s sex, race, age, religion, etc.

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100% Quality Review - All Returns

The only acknowledged Quality Review (QR) is conducted by a second certified Counselor

Use the new presentation for training QR

The second Counselor:

Reviews source documents for data and Intake Sheets to ensure nothing missed

Checks off Quality Review items on the new AARP Tax-Aide combined Intake/Quality Review Form

Initials Site Sign-in Sheet for QR

Closing for the Day

All data must be returned to taxpayers at the end of the session except for data required to e-file

EROs need to have and follow process to ensure all e-file returns are transmitted timely, rejects corrected & accepted or mailed by taxpayers to the IRS

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Closing for the Season

All forms 8879, W-2, and 1099s must be sent to the local IRS SPEC office by April 30

Taxpayer data can be retained for use in the next year's tax return preparation only if taxpayer agrees by signing the Authorization and Certification on the Intake and Interview Form

All taxpayer data must be deleted off all computers by the end of April (even if retention is allowed by taxpayer)

Retained data is stored on media and by only one person in the state (ask your leader for name)

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Accurate Activity Reporting

SIDN must be on every tax return

E-filing sites must use an EFIN assigned to AARP Tax-Aide and record it on all returns

Ensure all program activity is recorded on the site sign-in sheet or other method approved by your local volunteer leader

What’s New?

The combined AARP Tax-Aide Intake/Quality Review Checklist

The QR checklist is required by the IRS

Training Presentations - developed to share important, standardized information, including: This Policy and Procedure document, for all volunteers ERO, including need for process to track all returns

through transmission, acceptance or mailing by taxpayer Quality Review, for all Counselors Site Quality Management, for volunteer leaders at sites

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What’s New? Page Two Internal Revenue Code Section 7216

The updated section provides penalties against tax return preparers who make unauthorized use or disclosure of tax return information

The IRS now requires a very specific authorization process for taxpayers to approve use and disclosure of their data to others

AARP Tax-Aide does not need to use those procedures as we do not/cannot share specific data with anyone including VITA, banks, mortgage companies, others in AARP, etc.

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Where you can go for help

Your AARP Tax-Aide Volunteer LeaderAARP Tax-Aide Counselor DigestAARP Tax-Aide volunteer extranet

www.aarp.org/tavolunteers (for forms, guides, presentations, and other info)

IRS Volunteer Hotline: 1-800-829-8482 IRS website: www.irs.gov IRS refund help: 1-800-829-1954 IRS Taxpayer Advocate: 1-877-777-4778

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Thanks!

Please know that the work you do is not only appreciated by all of the AARP Foundation and AARP Tax-Aide organization but, most especially, the taxpayers served by you the hardworking volunteers at your site!

What would the taxpayers do without you?

Remember to have some fun and thanks for a truly remarkable year in 2008 and for being here again in 2009!